Coppergate Management Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 08453974 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

FOR

COPPERGATE MANAGEMENT LIMITED

Page

Company Information

1

Accountants' Report

2

Statement of Financial Position

3

to

4

Notes to the Financial Statements

5

to

7

DIRECTORS:

Mr A C Russell

Mrs A Russell

REGISTERED OFFICE:

First Floor North

40 Oxford Road

High Wycombe

Buckinghamshire

HP11 2EE

REGISTERED NUMBER:

08453974 (England and Wales)

ACCOUNTANTS:

Seymour Taylor Limited

First Floor North

40 Oxford Road

High Wycombe

Buckinghamshire

HP11 2EE

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Coppergate Management Limited for the year ended 31 May 2026 which comprise the Income Statement, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Coppergate Management Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Coppergate Management Limited and state those matters that we have agreed to state to the Board of Directors of Coppergate Management Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Coppergate Management Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Coppergate Management Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Coppergate Management Limited. You consider that Coppergate Management Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Coppergate Management Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Seymour Taylor Limited

First Floor North

40 Oxford Road

High Wycombe

Buckinghamshire

HP11 2EE

13 October 2026

FIXED ASSETS

Tangible assets

4

23,721

31,629

CURRENT ASSETS

Debtors

5

257,286

418,363

Cash at bank

475,444

27,386

732,730

445,749

CREDITORS

Amounts falling due within one year

6

161,523

124,691

NET CURRENT ASSETS

571,207

321,058

TOTAL ASSETS LESS CURRENT
LIABILITIES

594,928

352,687

PROVISIONS FOR LIABILITIES

5,930

7,907

NET ASSETS

588,998

344,780

CAPITAL AND RESERVES

Called up share capital

7

200

Retained earnings

588,798

344,580

SHAREHOLDERS' FUNDS

588,998

344,780

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 October 2026 and were signed on its behalf by:

Mr A C Russell - Director

1.	STATUTORY INFORMATION

Coppergate Management Limited is a private company limited by shares and incorporated in England and Wales. The address of the company's registered office is 57 London Road, High Wycombe, Buckinghamshire, HP11 1BS. The principal place of business is Unit A8, St James House, Bell Lane Office Village, Bell Lane, Amersham, Buckinghamshire, HP6 6GL. The registered number is 08453974.

The presentation currency of these financial statements is Sterling (£), being the currency of the primary economic market in which the entity operates (its functional currency). All amounts in these financial statements have been rounded to the nearest pound unless stated otherwise.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents management services and valuations carried out throughout the year, net of value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

reducing balance - 25%

Computer equipment

-

reducing balance - 25%

Financial instruments

The company has applied the provisions of Section 11 "Basic Financial Instruments" and Section 12 "Other Financial Instrument Issues" of FRS 102 to its financial statements.

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1 June 2025

and 31 May 2026

34,800

47,582

82,382

DEPRECIATION

At 1 June 2025

8,700

42,053

50,753

Charge for year

6,525

1,383

7,908

At 31 May 2026

15,225

43,436

58,661

NET BOOK VALUE

At 31 May 2026

19,575

4,146

23,721

At 31 May 2025

26,100

5,529

31,629

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Other debtors

257,286

418,363

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

692

766

Taxation and social security

157,278

120,775

Other creditors

3,553

3,150

161,523

124,691

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number
:

Class:

Nominal

2026

2025

128

A Ordinary

value:

£

27

B Ordinary

£1

128

15

C Ordinary

£1

27

15

D Ordinary

£1

15

E Ordinary

£1

15

£1

15

200

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 May 2026 and 31 May 2025:

2026

2025

£

Mr A C Russell and Mrs A Russell

Balance outstanding at start of year

218,363

227,507

Amounts advanced

260,854

238,016

Amounts repaid

(221,931

)

(247,160

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

257,286

218,363

Interest is charged on the loans to the directors at the HM Revenue & Customs official rates applicable to beneficial loan arrangements.